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IR20: another draft booklet is published

HMRC have issued a new draft IR20 that is still provisional. It now includes the changes introduced by the Finance Act 2008 in connection with the day count rules for determining residence (the new midnight rule to replace the earlier notion of ignoring days of arrival and departure) and the remittance basis. We are promised Full Guidance (whatever that means) but, because they say IR20 will then be withdrawn, it looks like it might be comprehensive.

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